商业银行管理彼得S.罗斯英文原书第8版+英语试题库Chap005Word文件下载.doc
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__________________________becausetheyarethesecondlineofdefensetomeetdemandsforcash.
secondaryreserves
3.__________________________isanoncashexpenseonthebank'
sincomestatementwhich
allowsthebanktoaccountforfuturebadloans.
Provisionforloanlosses
4.__________________________isthedifferencebetweeninterestincomeandinterestexpenses
forafinancialinstitution.
Netinterestincome
5.__________________________aretheprimarylongtermliabilitiesofthebank.Theseliabilities
arepaidonlyafterdepositshavebeenpaidintheeventofbankruptcy.
Subordinatednotesanddebentures
6.A(n)__________________________iswherethefinancialinstitutionagreestoguarantee
repaymentofacustomer'
sloanreceivedfromathirdparty.
standbycreditagreement
7.A(n)__________________________isashorttermcollateralizedloan.Thecollateralthatisused
generallyconsistsofT-Bills.
repurchaseagreement
8.A(n)__________________________isadepositaccountwhichpaysaninterestratecompetitive
withmoneymarketmutualfundsandwhichgenerallyhaslimitedcheckwritingability.
moneymarketdepositaccount
Rose/Hudgins,BankManagementandFinancialServices,8/e57
9._____________________isthesumofalloutstandingIOU'
sowedtothebankintheformof
consumer,realestate,commercialandagricultureloansaswellasothertypesofcreditextensions.
grossloans
10.Afinancialinstitutionoftenrecordsthevalueofitsassetsandliabilitiesat_______________
whichistheoriginalorhistoricalcostoftheasset.
bookvalue
11.Theprincipaltypesof__________________________includefeeincome,incomefromfiduciary
activitiesandserviceschargesondeposits.
noninterestincome
12.The__________________________showstheamountofrevenuesreceivedandexpensesincurred
overaspecifictimeperiod.
ReportofIncome(incomestatement)
13.The__________________________liststheassets,liabilitiesandequitycapitalheldbythebank
onagivendate.
ReportofCondition(balancesheet)
14.______________islabeled"
AccountingforDerivativeInstrumentsandHedgingActivities."
FASB133
15.________________labeled“AccountingforDerivativeInstrumentsandHedgingActivities”and
itsrecentamendments,FASB138,aredesignedtomakederivativesmorepubliclyvisibleoncorporatefinancialstatements.
16.Under_____________banksmustaccountfortheexpectedlossofinterestincomeon
nonperformingloanswhencalculatingtheirloan-lossprovision.
FASB114
17.Temporarilybuyingandsellingsecuritiesbyasecuritiesfirminathinlytradedmarketsoasto
influencethepriceisknownas_________________.
paintingthetape
18.Theactivityofmanipulatingthefinancialstatementstoartificiallyenhancethebanksfinancial
strengthisknownas___________________.
windowdressingor…creativeaccounting?
19.isdirectandindirectinvestmentinrealestate.Theseare
propertiesobtainedforcompensationsfornonperformingloans.
OtherRealEstateOwned(OREO)
20.consistsofinterestincomereceivedonloansfromcustomersthat
hasnotyetbeenearnedbythebankunderaccrualaccountingmethods.
Unearneddiscountincome
21.canbeheldbyindividualsandnonprofitinstitutions,bearinterestand
permitdraftsfrombeingwrittenagainsttheaccounttopaythirdparties.
Nowaccounts
22.Intheworldwidebankingsystem,representtransferabletimedepositsin
avarietyofcurrenciesandareoftentheprincipalsourceofshorttermborrowsbybanks.
EurocurrencyBorrowings
23.OnepartofarisesfromfeeschargedforATMandPOStransactions.
OtherNoninterestIncome
24.Feesthatarisefromafinancialfirm?
strustactivities,feesformanagingacorporations?
interestand
dividendpaymentsandfeesformanagingcorporateorindividualretirementplansareallincludedinthecategoryoffeesarisingfrom.
fiduciaryactivities
25.Checkingaccountmaintenancefeesandoverdraftfeesareincludedinthenoninterestincome
accountunder.
servicechargesondepositaccounts
True/FalseQuestions
TF26.Onabank'
sincomestatement(Report